Massachusetts Film Tax Credits

Massachusetts’ film industry has shown substantial growth since 2006, when the state film tax credits were enacted into law. The Tax Incentives include the following for production companies doing business in Massachusetts:

1. A 25% credit for payroll expenses

2. A 25% credit for production expenses

3. An exemption from the state sales tax on tangible personal property

Any project that spends more than $50,000 in Massachusetts qualifies for the payroll credit. Spending more than 50% of total budget or filming at least 50% of the principal photography days in Massachusetts makes the project eligible for the production credit and a sales tax exemption.’

Program requirements are straightforward. There are no annual or project caps. No residency requirements. No extended schedule of credit payouts.